Schedule 9ZD, Part 4, paragraph 17(4)

Scheme supplies made by the unregistered person are “relevant supplies” if— the value of the supplies must be accounted for in a return required to be made by the unregistered person under a non-UK scheme, and the supplies are treated as made in the United Kingdom.

← 3 · All articles · 18 →

Source: legislation.gov.uk · retrieved 2026-07-28